……. CO., LTD.

Address:…..
FINANCIAL STATEMENTS
For the fiscal year ended ... ... …./For the … quarter of …./For the first (last) … months of …./For the period from … … … to …

CASH FLOWS STATEMENT

(Indirect method)

Unit: VND/USD

Current Previous
ITEMS Code Note year/period year/period

I. Cash flows from operating activities

1. Profit/ (loss) before tax 01 - -
2. Adjustments
- Depreciation of fixed assets 02 - -
- Provisions 03 - -
- Gain/ (loss) from foreign exchange differences 04 - -
- Gain/ (loss) from investing activities 05 - -
- Loan interest expenses 06 - -
3. Operating profit/ (loss) before
changes of working capital 08 - -
- Increase/ (decrease) of accounts receivable 09 - -
- Increase/ (decrease) of inventories 10 - -
- Increase/ (decrease) of accounts payable 11 - -
- Increase/ (decrease) of prepaid expenses 12 - -
- Loan interests already paid 13 - -
- Corporate income tax already paid 14 - -
- Other gains 15 - -
- Other disbursements 16 - -
Net cash flows from operating activities 20 - -

II. Cash flows from investing activities

1. Purchases and construction of fixed assets
and other long-term assets 21 - -
2. Gains from disposals and liquidation of fixed assets
and other long-term assets 22 - -
3. Loans given and purchases of debt instruments - -
of other entities 23 - -
4. Recovery of loans given and disposals of debt
instruments of other entities 24 - -
5. Investments into other entities 25 - -
6. Withdrawals of investments in other entities 26 - -
7. Receipts of loan interests, dividends and profit shared 27 - -
Net cash flows from investing activities 30 - -

This statement should be read in conjunction with the notes to the financial statements 1
……. CO., LTD.
Address:…..
FINANCIAL STATEMENTS
For the fiscal year ended ... ... …./For the … quarter of …./For the first (last) … months of …./For the period from … … … to …
Cash flows statement (cont.)

Current Previous
ITEMS Code Note year/period year/period

III. Cash flows from financing activities

1. Gains from stock issuance and capital contributions
from shareholders 31 - -
2. Repayment for capital contributions and re-purchases
of stocks already issued 32 - -
3. Short-term and long-term loans received 33 - -
4. Loan principal amounts repaid 34 - -
5. Payments for financial leasehold assets 35 - -
6. Dividends and profit already paid to the owners 36 - -
Net cash flows from financing activities 40 - -

Net cash flows during the year 50 - -

Beginning cash and cash equivalents 60 VI.1 - -

Effects of fluctuations in foreign exchange rates 61 - -

Ending cash and cash equivalents 70 VI.1 - -

Date:____________________

_____________ _______________ ____________

Full names Full names Full names
Preparer Chief Accountant General Director/ Director

This statement should be read in conjunction with the notes to the financial statements 2
d from … … … to … … ….

This statement should be read in conjunction with the notes to the financial statements 3
d from … … … to … … ….

This statement should be read in conjunction with the notes to the financial statements 4